In Private Letter Ruling 202528006 (July 11, 2025), the Internal Revenue Service confirmed that merging two generation-skipping transfer (GST) tax-exempt irrevocable trusts created by different ...
The wide-ranging changes to U.S. tax law contained in the Tax Cuts and Jobs Act of 2017 (P.L. 115-97, the act) have created opportunities for clients whose net worth is expected to remain below the ...
Lisa S. Presser, left, and Brian M. Balduzzi, right, of Faegre Drinker Biddle & Reath. Courtesy photos The Setting Every Community Up for Retirement Act of 2019 (the SECURE Act) changed the ...
It’s a tale as old as time. ... The estate planner who (mistakenly) thinks that there won’t be a mad rush before Dec. 31 this year. Now that tax returns on extension have been filed, estate planners ...
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